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To claim interest deduction for the actual interest expense incurred for the 1st Half year.
The interest incurred for the 2nd half year is not deductible, note that you can include the non-deductible costs of ownership in the third element of the cost base of the property.
This should include the following:
- Interest expenses;
- Repairs and maintenance expenses;
- Insurance expenses (home insurance, not contents insurance);
- Council rates; and
- Land tax.
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